Palgrave Studies in the History of Finance

Worlds of Taxation

The Political Economy of Taxing, Spending, and Redistribution Since 1945

Editors: Huerlimann, Gisela, Brownlee, W. Elliot, Ide, Eisaku (Eds.)

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  • Discusses the relationship between fiscal policy and distributional issues
    Features case studies from key OECD nations
    Contributes to understanding of key public spending debates

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eBook 71,39 €
101,14 € (listprice)
price for Spain (gross)
valid through December 31, 2019
  • ISBN 978-3-319-90263-0
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover 88,39 €
124,79 € (listprice)
price for Spain (gross)
valid through December 31, 2019
  • ISBN 978-3-319-90262-3
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
  • The final prices may differ from the prices shown due to specifics of VAT rules
Softcover 88,39 €
124,79 € (listprice)
price for Spain (gross)
valid through December 31, 2019
  • ISBN 978-3-030-07978-9
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
  • The final prices may differ from the prices shown due to specifics of VAT rules
About this book

This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the turn toward value added taxation; the relationship between tax reform and the construction of welfare states; the impact of globalization on tax and fiscal policy; the social forces shaping tax consent; and the political economy of tax and fiscal reform. These topics are covered in case studies that focus on significant episodes in the fiscal history of Denmark, Sweden, France, Greece, the United Kingdom, Spain, Switzerland, the United States, and Japan.




About the authors

Gisela Huerlimann is a Senior Researcher at ETH Zurich, the Swiss Federal Institute of Technology, Switzerland.

W. Elliot Brownlee is an Emeritus Professor of History at the University of California, Santa Barbara.

Eisaku Ide is a Professor of Economics at Keio University in Tokyo, Japan.


Reviews

“Deploying a concept of ‘varieties of fiscal welfarism,'’the authors investigate 20th century tax policy from political, sociological and economic history perspectives. Current debates over fiscal policy and debt will benefit from the case studies, reminding us of the importance of historical research for understanding the endurance of national characteristics in a globalized economy.” (Catherine Schenk, Professor of Economic and Social History at the University of Oxford)

“Both taxation and welfare systems can be more or less redistributive, and the contributors in this excellent collection of essays explain the interrelationships between how revenue was raised and spent in a wide range of countries. The results are of great interest to anyone grappling with major issues of our time.” (Martin Daunton, Emeritus Professor of Economic History, University of Cambridge)

“This excellent collection treats taxation as the truly global phenomenon that it is. With revisionary interpretations, this distinguished team of editors and authors has produced an compelling argument for the centrality of taxation in the shaping of the modern world—a welcome addition to every library.” (Julia Laura Rischbieter, Professor of Global Economic History, University of Konstanz)

“This timely, well-conceived volume brings together an impressive array of studies on the political and economic forces that have shaped the evolution of fiscal systems across the developed world since 1945. Particularly recommended for its attention to lesser-known cases such as Denmark, Spain, and Switzerland that add significant analytical power.” (Carl-Henry Geschwind, author of A Comparative History of Motor Fuels Taxation, 1909-2009)

Table of contents (13 chapters)

Table of contents (13 chapters)
  • The Political Economy of Taxing, Spending, and Redistribution Since 1945: An Introduction

    Pages 1-16

    Huerlimann, Gisela (et al.)

  • How Employers and Conservatives Shaped the Modern Tax State

    Pages 17-48

    Hertel-Fernandez, Alexander (et al.)

  • How They All Came to Love the VAT: Consumption Taxes, Big Business, and the Welfare State in Sweden

    Pages 49-72

    Lantz, Gunnar

  • Working-Class Power and the Taxation of Current Earnings: Danish Pay-As-You-Earn Income Tax in Comparative Perspective

    Pages 73-97

    Martin, Isaac W.

  • Universalism and Tax Consent in Denmark

    Pages 99-129

    Kurachi, Shintaro

Buy this book

eBook 71,39 €
101,14 € (listprice)
price for Spain (gross)
valid through December 31, 2019
  • ISBN 978-3-319-90263-0
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover 88,39 €
124,79 € (listprice)
price for Spain (gross)
valid through December 31, 2019
  • ISBN 978-3-319-90262-3
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
  • The final prices may differ from the prices shown due to specifics of VAT rules
Softcover 88,39 €
124,79 € (listprice)
price for Spain (gross)
valid through December 31, 2019
  • ISBN 978-3-030-07978-9
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
  • The final prices may differ from the prices shown due to specifics of VAT rules

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Bibliographic Information

Bibliographic Information
Book Title
Worlds of Taxation
Book Subtitle
The Political Economy of Taxing, Spending, and Redistribution Since 1945
Editors
  • Gisela Huerlimann
  • W. Elliot Brownlee
  • Eisaku Ide
Series Title
Palgrave Studies in the History of Finance
Copyright
2018
Publisher
Palgrave Macmillan
Copyright Holder
The Editor(s) (if applicable) and The Author(s)
eBook ISBN
978-3-319-90263-0
DOI
10.1007/978-3-319-90263-0
Hardcover ISBN
978-3-319-90262-3
Softcover ISBN
978-3-030-07978-9
Series ISSN
2662-5164
Edition Number
1
Number of Pages
XVIII, 357
Number of Illustrations
20 b/w illustrations
Topics